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    <title>1992 (1) TMI 134 - ITAT AHMEDABAD-A</title>
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    <description>The appeals were partly allowed by the Tribunal. The Tribunal ruled in favor of the assessee regarding the validity of reopening assessments under Section 147(a) and the deduction for repairs. However, other contentions, such as the taxation of rental income and deduction for irrecoverable municipal taxes, were rejected. The Tribunal also directed the proper calculation of interest under Sections 217 and 139(8).</description>
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      <link>https://www.taxtmi.com/caselaws?id=55228</link>
      <description>The appeals were partly allowed by the Tribunal. The Tribunal ruled in favor of the assessee regarding the validity of reopening assessments under Section 147(a) and the deduction for repairs. However, other contentions, such as the taxation of rental income and deduction for irrecoverable municipal taxes, were rejected. The Tribunal also directed the proper calculation of interest under Sections 217 and 139(8).</description>
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